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- Faculty Publications (30)
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- All HBS Web (139)
- Faculty Publications (30)
- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details
- 02 Dec 2013
- Research & Ideas
Companies Choreograph Earnings Calls to Hide Bad News
executives a question. That's the procedure that HBS Associate Professor Lauren H. Cohen followed to find out more about the odd dealings he'd observed at a company that was the subject of one of his case studies. But he wasn't given the... View Details
- 02 Aug 2004
- What Do You Think?
For Greater Transparency, Is Section 404 an Effective Response?
Internal Controls." It requires, among other things, that selected managers be responsible for "establishing and maintaining an adequate internal control structure and procedures for financial reporting ..." Perhaps even... View Details
Keywords: by James Heskett
- 01 Dec 2010
- News
One-Time Update for Alumni Web Site Access
Editor's Note: The new log-in system has been delayed until January. Beginning in December, visitors to the HBS Alumni Web site will experience a one-time change in the log-in procedure to access the Alumni Directory, Class Notes, Giving,... View Details
Keywords: meta
- 01 Jun 2001
- News
Donella Rapier to Head External Relations
an audit senior manager in Boston. In that position, Rapier developed materials and conducted courses on a variety of accounting and auditing topics. This interest led in 1995 to a part-time faculty appointment, teaching View Details
- 13 May 2008
- First Look
First Look: May 13, 2008
Working PapersSome Neglected Axioms in Fair Division Author:John W. Pratt Abstract Conditions one might impose on fair allocation procedures are introduced. Nondiscrimination requires that agents share an item in proportion to their... View Details
Keywords: Martha Lagace
- 01 Jun 2003
- News
Up Against The Firewall
though many kinds of cyber intrusions are not required to be reported or made public, known U.S. assaults are up nearly 300 percent since 2001, when over 52,000 cyber incidents were recorded. In that year, by some estimates, hacking View Details
- 01 Jun 2011
- News
Racial Bias Pervades Health Care
have serious ailments unnoticed during primary care exams. White learned the lesson early on. As a young medical student in Memphis, he watched a black woman being operated on for uterine cancer, a procedure botched by the white surgeon... View Details
- 01 Jun 1999
- News
Short Takes
from company performance as critics imply? Not at all, according to HBS professor Jay W. Lorsch, whose 1998 working paper, "Compensating Corporate CEOs: A Process View," examines the procedures and forces that drive CEO pay packages.... View Details
Keywords: Judith A. Ross
- 11 Jul 2012
- Research & Ideas
Book Excerpt: ’The Future of Boards’
organization has the controls and procedures that will red-light or highlight risks when they need to be highlighted?" Other directors disagreed, believing that the board should devote less time to compliance issues and more to... View Details
Keywords: by Jay Lorsch
- 24 Feb 2009
- First Look
First Look: February 24, 2009
activities. Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry Authors:Dennis Campbell, Srikant M. Datar, and Tatiana Sandino Periodical:The Accounting Review (forthcoming)... View Details
Keywords: Martha Lagace
- 01 Dec 2009
- News
An Action Plan for Economic Recovery
rationale. For instance, the government bailed out Bear Stearns, but why not Lehman Brothers? Ironically, Congress in 1991 passed a statute establishing specific procedures (including stating a rationale) to be followed before a bank... View Details
- 02 Oct 2007
- First Look
First Look: October 2, 2007
Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has allowed an View Details
Keywords: Martha Lagace
- 24 Oct 2006
- First Look
First Look: October 24, 2006
political conflict and individual and group biases occasioned by organizational differentiation. We categorize the sources of functional bias into intentional, driven by misalignment of incentives, and unintentional resulting from informational and View Details
Keywords: Sean Silverthorne
- 13 Aug 2024
- Op-Ed
Can AI Save Physicians from Burnout?
procedure performed or patient seen, without explicit rewards for the quality of the services rendered. This model translates internally into an incentive system that prioritizes patient volume over patient value. That is, physicians are... View Details
- 02 Jan 2020
- Op-Ed
Medicare for All or Public Option: Can Either Heal Health Care?
by current users, not future generations. The public option plan should also avoid the government accounting gimmicks that artificially lower Medicare’s costs. It must include all its expenses, such as the unfunded liabilities for... View Details
- 07 Mar 2018
- Research & Ideas
Electronic Health Records Were Supposed to Cut Medical Costs. They Haven't.
$215 depending on the type of visit. That’s despite the fact that Duke has an established electronic health record (EHR) system and an efficient, centralized billing department, Kaplan says. Administrative costs account for at least a... View Details
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
not Lehman Brothers? Ironically, Congress in 1991 passed a statute establishing specific procedures (including stating a rationale) to be followed before a bank could be rescued and mandating an after-the-fact audit by the Comptroller... View Details
- 19 Sep 2006
- First Look
First Look: September 19, 2006
rises rapidly; it is now four times as high as in 2000. Many underdogs thus in fact appear to be losers. We also find evidence of a superstar effect. Among the best-performing titles, an ever-smaller number of titles accounts for the bulk... View Details
Keywords: Sean Silverthorne
- 21 Mar 2014
- Blog Post
East Asia MBA Market Update
have traveled during the past six months, with a focus on the Asian private equity market. China In December 2013 Chinese regulators lifted the 14 month moratorium on IPOs and also put in place new procedures for how companies can go... View Details